KP-SALES TAX ON SERVICES

ADMINISTERED BY:
KHYBER PAKHTUNKHWA REVENUE AUTHORITY (KPRA)

2022-23

tax-CARD
TAX RATES WITH CLASSIFICATION AND DESCRIPTION OF SERVICES
SECOND SCHEDULE OF THE KHYBER PAKHTUNKHWA
PREPARED AND DESIGNED BY:
FINANCE ACT 2022
MUHAMMAD UMAIR ZEB
 2022-23

tax-CARD
PREPARED AND DESIGNED BY:

MUHAMMAD UMAIR ZEB

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

*FULL EXEMPTION SHALL BE

SERVICE PROVIDED BY HOTELS, RESTAURANTS, AVAILABLE TO THE HOSTELS PROVIDING
**FULL EXEMPTION IN
MARRIAGE HALLS, LAWNS, CLUBS, CATERERS, ACCOMMODATION AND ALLIED SERVICE PROVIDED BY PERSONS AUTHORIZED CASE PERFORMING HAJJ AND
RATE % RATE % RATE % RATE % UMRAH SERVICES.
9801.0000 PREPARED FOOD SUPPLIERS, PANDALS, SHAMINAS, FACILITIES TO STUDNETS. ** 5% 9806.0000 TO TRANSACT BUSINESS ON BEHALF OF
MESSES AND HOTELS OR SIMILAR SERVICES
(N-CORP) (CORP) (N-CORP) (CORP) ** EXCEPT THE SERVICES FALLING
HOSTEL SERVICES (WHOLE RANGE OF OTHERS AS AGENT OR OTHERWISE UNDER THE CATEGORIES OF
INCLUDING ALLIED AUXILIARY OR ANCILLARY SERVICES ACCOM, FOOD, SUPPLIES AND
LAUNDRY ETC) WITHOUT ANY INPUT LABOUR OR MANPOWER
SUPPLIES INCLUDING
ADJUSTMENT. **8% RESTAURANTS
SHIPPING AGENTS, SHIP CHANDLERS, STEVEDORES, RECRUITMENTS FOR OVERSEAS JOBS
EXCLUDING (CORPORATE, FRANCHISE OF
9801.1000 HOTEL AND SIMILAR ESTABLISHMENTS 8% 15% MULTINATIONAL OR CHAINS OF 9806.1000 AND SHIP HANDLING AND AMANAGMENT 8% 15% OR EMPLOYMENT AND SUCH
RESTAURANT BUSINESSES, BRAND NAMES) SERVICES OF THIS ENTRY, AS ARE
SERVICES PROVIDED BY CORPORATE SECTOR
WITHOUT ANY INPUT ADJUSTMENT. IN
CASE OF NON-CORPORATE SECTOR FREIGHT AND CARGO FORWARDING AGENTS OR MOVING ENTITIES, ALL OTHER SERVICES OF
9801.2000 RESTAURANTS AND SIMILAR BUSINESS 8% 15% 9806.2000 8% 15%
HOSPITALITY BUSINESSES, INCLUDING BUSINESS THIS ENTRY SHALL BE CHARGED AT
HOTELS, GUEST HOUSES, REST HOUSES,
9801.3000 MARRIAGE HALLS, LAWNS, PANDALS, SHAMIANAS 8% 8% LODGES, RESTAURANTS AND SIMILAR
9806.3000 CUSTOMS OR CUSTOMS HOUSE AGENTS 8% 15% EIGHT
THE RATE OF
OTHER ACCOMMODATIONS AND FOOD TRAVEL AGENTS, RECRUITING AGENTS AND TOUR PERCENT (8%) , WITHOUT
9801.4000 CLUBS 8% 15% SERVING BUSINESSES, LOCATED IN THE
9806.4000 8% 15%
OPERATORS ANY INPUT
TOURIST SPOTS OF GALIYAT AND TAX ADJUSTMENT; PROVIDED
9801.5000 CATERERS AND PREPARED/COOKED FOOD SUPPLIERS 10% 10% KAGHAN VALLEYS , THE TAX SHALL BE 9806.5000 ADVERTISING AGENTS AND ADVERTISEMENT INTERMEDIARIES 8% 15%
THAT BUSINESS SUPPORT SERVICES
9801.6000 MOTELS, GUEST HOUSES, LODGES AND FARM HOUSES 8% 15% CHARGED AND PAID AT THE RATE OF 9806.6000 SHARE TRANSFER AND GENRAL INSURANCE AGENTS 8% 15% OTHER THAN THOSE PROVIDED BY
FIVE (5%) , WITHOUT ANY INPUT TAX CORPORATE ENTITIES SHALL BE
9801.7000 MESSES AND HOSTELS 5% 5% 9806.7000 SPONSORSHIP SERVICES 8% 15%
ADJUSTMENT. **1% NON-AIR CHARGED TO TAX AT THE RATE
9801.8000 SIMILAR OR SERVICES OR SERVICE PROVIDERS 8% 15% 9806.8000 BUSINESS MANAGEMENT OR BUSINESS SUPPORT SERVICES 5% 15%
CONDITIONED CALLED AS DHABA, HUT- FIVE PERCENT (05%) .
SERVICES ALLIED, AUXILIARY OR ANCILLARY
TYPE ROAD STREET SIDE, TRADITIONAL 9806.9000 OTHER SIMILAR SERVICES 15% 15%
ACCOMODATION OPEN AIR ETC.**TAX
9801.9000 8% 15% STOCK BROKERS, FUTURE BROKERS AND COMMODITY
THERETO. RATE REDUCED TO 5% INCASE RIMS IS 9819.1000 15% 15%
BROKERS
INSTALLED. **8% MARRIAGE OR
WEDDING HALLS, PANDALS, SHAMINAS
9819.1500 DISTRIBUTION AGENTS 15% 15%
INCLUDING PROVISION OF FOOD
SERVICE PROVIDED BY HOTELS, RESTAURANTS, MARRIAGE HALLS, LAWNS, CLUBS, MANPOWER RECRUITMENT INCLUDING RECRUITMENT
SERVICES. **10% INCASE OF CATERERS .
CATERERS, PREPARED FOOD SUPPLIERS, PANDALS, SHAMINAS, MESSES AND HOTELS FOR OVERSEAS JOBS & LABOUR SUPPLY SERVICES
“PROVIDED THAT IN SUCH MARRIAGE OR
9842.0000 15% 15%
OR SIMILAR SERVICES INCLUDING ALLIED AUXILIARY OR ANCILLARY WEDDING HALL WHERE THE INVOICE MANAGEMENT AND
REPORTING SYSTEM IS DULY INSTALLED AND FULLY
REGARDLESS THE LABOUR CHARGES ARE GIVEN BY THE
FUNCTIONAL, THE RATE OF TAX, SHALL BE FIVE SERVICE PROVIDER OR THE SERVICE RECIPIENT
PERCENT (5%) WITHOUT ANY INPUT TAX ADJUSTMENT.”

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICE FOR PERSONAL CARE, PERSONAL

BEAUTIFICATION AND COSMETIC UPLIFT BY
9811.0000- RATE % RATE %
BEAUTY PARLORS, BEAUTY CLINICS AND SIMILAR
9820.0000 OTHER BUSINESSES OPERATING SEPRATELY-SERVICE
(N-CORP) (CORP) SERVICES PROVIDED BY SPECIALIZED RATE % RATE % **5% WITHOUT ANY INPUT TAX
9820.0000
PROVIDED IN SPECIFIED FIELDS WORKSHOPS OR UNDERTAKINGS (N-CORP) (CORP) ADJUSTMENT IN CASE OF
9811.1000 LADIES BEAUTY PARLORS, CLINICS INCLUDING LADIES SALOON 5% 5% INDUSTRIAL WORKSHOPS **2%
**5% WITHOUT ANY INPUT TAX
9811.2000 COSMETIC TREATMENT/SURGERY CENTERS/CLINICS 5% 5% WITHOUT ANY INPUT TAX
**FULL
ADJUSTMENT. AUTO-WORKSHOPS WEATHER OR NOT PROVIDING OTHER ADJUSTMENT INCASE OF ALL
9811.3000 SLIMING OR OTHER HEALTH CLINICS OR CLUBS 5% 5% 9820.1000 10% 15%
EXEMPTION SHALL BE ALLIED OR EXTENDED SERVICES OTHER CATEGORIES OR TYPE OF
GENTS' BEAUTY PARLORS OR SALOONS INCLUDING AVAILABLE TO COSMETIC WORKSHOPS, **1% WITHOUT
9811.4000 5% 5% WORKSHOPS FOR INDUSTRIAL, CONSTRUCTION, EARTH
BARBOUR SHOPS TREATMENT OF BURNS OR BURNT ANY INPUT TAX ADJUSTMENT
9820.2000 MOVING OR OTHER SIMILAR, HEAVY DUTY OR SPECIAL 5% 15%
9811.9000 OTHER SIMILAR SERVICES 5% 5% BODY PARTS - CONVENTIONAL OR INCASE OF STAND ALONE CARS
PURPOSE MACHINERY.
TRADITIONAL BARBER SHOPS NOT WASH (CAR WASH STATION)
HEALTH CARE CENTERS, HEALTH CLUBS, GYMS OR RENDER ANY HIGH END
9821.1000 5% 5% SERVICES. **10% WITHOUT
PHYSICAL FITNESS BEAUTIFICATION OR COSMETIC WORKSHOPS FOR ELECTRICAL OR ELECTRONIC
SERVICES. INPUT TAX ADJUSTMENTS WILL BE
9821.2000 INDOOR SPORTS AND GAMES CENTERS 5% 5% 9820.3000 EQUIPMENTS OR APPLIANCES INCLUDING COMPUTER 2% 15%
CHARGED INCASE OF
HARDWARE
9821.3000 BABY CARE CENTERS 5% 5% AUTHORIZED AUTOMOBILE
9821.4000 BODY MASSAGE CENTERS 5% 5% DEALERS WORKSHOP (WHOLE
REPAIR OR MAINTENANCE OF AIRCRAFTS, HELICOPTERS RANGE OF THEIR WORKSHOP
9821.5000 PEDICURE CENTERS 5% 5% 9820.3000 2% 15%
AND OTHER FLYING OBJECTS SERVICES INCLUDING CAR WASH
9811.9000 OTHER SIMILAR SERVICES 5% 5% 9820.4000 CAR WASHING OR SIMILAR SERVICE STATIONS 1% 15% ETC).

9820.9000 OTHER SIMILAR WORKSHOPS OR BUSINESSES 2% 15%

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PREPARED AND DESIGNED BY:

MUHAMMAD UMAIR ZEB

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICES (INCLUDING DYEING) PROVIDED BY ADVERTISEMENTS AND ADVERTISEMENT RATE % RATE %

**FULL EXEMPTION IN 9802.0000
LAUNDRIES (LAUNDERERS), DRY CLEANERS RATE % RATE % CASE OF SMALL SIZE TRADITIONAL SERVICES (N-CORP) (CORP)
9808.0000
INCLUDING CARPET OR SOFA SET OR SIMILAR (N-CORP) (CORP) STYLE STAND -ALONE LAUNDERERS
FURNITURE ITEMS CLEANERS OR WASHERS AND DRY CLEANERS-OPERATING 9802.1000 T.V INCLUDING CABLE TV NETWROKS 10% 10%
WITHOUT ANY BRAND OR
9808.1000 LAUNDERERS & DRY CLEANERS OPERATING INDEPENDENTLY 15% 15% REGISTERED-WITHOUT 9802.2000 RADIO 10% 10%
LAUNDERERS & DRY CLEANERS OPERATING IN CONJ WITH INVOLVEMENT OF ELECTRICAL OR **10% WITHOUT ANY INPUT
9808.2000 15% 15% MECHANICAL EQUIPMENTS OR
OTHER BUSINESS PROVIDING SERVICES 9802.3000 CLOSED CIRCUIT T.V 10% 10% TAX ADJUSTMENT. **FULL
LAUNDERERS & DRY CLEANERS SERVICES BY OTHER MACHINES. **2% IN CASE OF
EXEMPTION ON
9808.3000 BUSINESSES (INC THOSE PERFORMED FOR INDUSTRIAL 15% 15% MEDIUM SIZED STAND-ALONE OR
NEWS PAPERS, PERIODICALS, MAGZINES, AND SIMILAR ADVERTISEMENTS CARRYING OR
LAUNDERERS & DRY CLEANERS 9802.4000 10% 10%
PURPOSE) OTHER PUBLICATIONS CONVEYING PUBLIC SERVICE
INCLUDING CARPET OR SOFA.
9808.4000 DYERS OF CLOTHES INCL INDUSTRIAL DYERS (TEXTILE) 15% 15% MESSAGES AS ARE FUNDED BY
GOVERNMENT OR FINANCED
9808.9000 OTHER SIMILAR OR ALLIED SERVICES 15% 15% 9802.5000 WEBSITE AND INTERNET 10% 10%
UNDER FOREIGN GRANTS-IN-AID
AGREEMENTS SIGNED WITH THE
9802.6000 POLES OR SIMILAR STRUCTURES 10% 10% GOVERNMENT.
TELECOMMUNICATION AND SIMILAR, ALLIED RATE % RATE %
9813.0000 BILL BOARDS, ELECTRONIC BILL BOARDS, HOARDING ONE PERCENT (1%)
OR ANCILLARY SERVICES (N-CORP) (CORP)
9802.7000 BOARDS, SIGN BOARDS AND SIMILAR OTHER MEDIUM OF 10% 10% WITHOUT ANY INPUT TAX
TELEPHONE SERVICES (FIXED LINE, WIRELESS CELLULAR, ADVERTISEMENT DISPLAY ADJUSTMENT IN
9813.1000 19.5% 19.5% CASE OF ADVERTISEMENTS ON
VIDEO, PRE-PAID, POST-PAID AND PAY PHONE CARDS ETC.) LEASE OR RENTING OF SPACE WEATHER ON
9802.8000 10% 10% OR THROUGH PRINT MEDIA
9813.1010 MESSAGING-SMS, MMS & OTHER DIGITAL APPLICATIONS 19.5% 19.5% CONSTRUCTED OR ERECTED STRUCTURE, FOR THE
OF ALL TYPES AND FORMS.
INSTALLATION, PROVISON, SHIFTIN, CHANGING, PURPOSES OF ADVERTISEMENTS
9813.1020 CONVERSION AND RESTORATION OF TELEPHONE 19.5% 19.5%
CONNECTION. 9802.9000 OTHER ADVERTISEMENT SERVICES 10% 10%
BANDWIDTH SERVICES (COPPERLINE/FIBER OPTIC/C-AXIAL **INCASE OF INCOMING
9813.2000 CABLE, MICROWAVE SATELLITE-BASED, IP SERVICES, 19.5% 19.5% INTERNATIONAL CALLS, ADVERTISING AGENTS AND ADVERTISEMENT
9806.50000 10% 10%
TELECONFERENCING 3G/4G/5G/LTE). CHARGES RECEIVED FROM INTERMEDIARIES
9813.3000 TELEGRAPH AND OTHER SERVICES RELATING THERETO. 19.5% 19.5% TELECOM SERVICE PROVIDERS
ABROAD SHALL BE TAXED ON RATE % RATE %
TELEFAX INCLUDING STORE AND FORWARD FAX AND 9830.0000 (SERVICES)
9813.4000 19.5% 19.5% TAX FRACTION FORMULA (N-CORP) (CORP)
SIMILAR OTHER SERVICES.
BASIS ONLY TO THE EXTENT
INTERNET SERVICES INCLUDING EMAIL, DAIL-UP AND TO WHICH SUCH CHARGES AIRPORT SERVICES (INCLUDING PASSENGER
9813.4010 19.5% 19.5% THE FEE, TAXES OR SIMILAR
OTHER ALLIED SERVICES. OR SHARED OR RECEIVED BY FACILITATION, CAR PARKING, CARGO OTHER CHARGES RECEIVED BY
SUCH DOMESTIC SERVICE HANDLING, CARGO WAREHOUSING, OR CIVIL AVIATION AUTHORITY AS
9813.4020 BROADBAND SERVICES FOR DSL CONNECTIONS 19.5% 19.5% PROVIDERS TREATING THE STORAGE, AVIATION SUPPORT SERVICES, A REGULATORY BODY FOR OR IN
CHARGES SO SHARED OR RESPECT OF ITS OFFICAL
DATA COMMUNICATION NETWORK SERVICES (DCNS, VPN,
FLIGHT KITCHEN SUPPLIES, RENTING OF FUNCTIONS SHALL NOT BE
RECEIVED AS TAX INCLUSIVE. CHARGED TO TAX EVEN
9813.4030 SERVICES RELATING TO VALUE ADDED DATA AND OTHER 19.5% 19.5% 9830.0000 SPECIAL PURPOSE MACHINERY, EQUIPMENTS, 10% 15%
THOUGH SUCH FUNCTIONS
SIMILAR SERVICES. VEHICLES, PORTERAGE, QUARANTINE OR APPEAR TO BE OF THE NATURE
OTHE FUMIGATION OR VACCINATION, OR CHARACTER OF SERVICES.
9813.5000 LONG DISTANCE INTERNATIONAL (LDI) SERVICES 19.5% 19.5%
9813.6000 LOCAL LOOP FOR OTHER SIMILAR SERVICES 19.5% 19.5% JANITORIAL SERVICES, AIRCRAFT CLEANSING
9813.7000 AUDIO TEXT SERVICES 19.5% 19.5% SERVICES, AIRCRAFT MAINTENANCE SERVICES,
9813.8000 VOICE PAGING SERVICES 19.5% 19.5% JET OR OTHER FUEL SUPPLY SERVICES ETC.
9813.9000 OTHER SIMILAR ALLIED OR ANCILLARY SERVICES 19.5% 19.5%
SERVICES PROVIDED IN MATTERS OF SALE,
RATE % RATE %
9807.0000 PURCHASE, RENT OR HIRE (OTHER THAN
(N-CORP) (CORP) *TAX SHALL BE CHARGED 2%
COURIER SERVICES INCLUDING SPEEDY, FAST, RENT A CAR) WITHOUT ANY INPUT TAX
RATE % RATE %
9809.0000 QUICK OR URGENT MAIL OR CARGO 9807.1000 PROPERTY DEALERS, PROPERTY AGENTS, & REALTORS 2% 15% ADJUSTMENT-ALL SERVICES
(N-CORP) (CORP) COVERED IN THIS ENTRY EXCEPT
SERVICES 9807.2000 CAR AND OTHER AUTOMOBILE DEALERS (OLD/NEW) 2% 15%
SERVICES (WHOLE
DEALERS OF ELECTRICAL OR ELECTRONIC RANGE) RENDERED OR
9809.1000 COURIER SERVICES INC PARCELS BY DEDICATED BUSINESS 15% 15%
KP-SALES TAX ON SERVICES EQUIPMENTS APPLIANCES OR OTHER GOODS (OLD PROVIDED BY CORPORATE
URGENT DELIVERY CARGO SERVICES AS AN EXCLUSIVE BUS. SECTOR DEALERS AND (ALL
9809.2000 15% 15% 9807.3000 OR NEW)/PLANT AND MACHINERY INCLUDING 2% 15%
ACTIVITY CATEGORIES OF
CONSTRUCTION MACHINERY AND SIMILAR
COURIER OR URGENT DELIVERY CARGO SERVICES AUTOMOBILES) DEALERS . *TAX
9809.3000 PERFORMED BY OTHER BUSINESSES LIKE PASSANGER 15% 15% CAPITAL GOODS SHALL BE CHARGED 15% IN CASE OF
9807.4000 DEALERS OF OTHER SECOND HAND GOODS 2% 15% AUTHORIZED AUTOMOBILE DEALERS.
TRANSPORT COMPANIES
9808.9000 OTHER SIMILAR, ALLIED OR ANCLLARY SERVICES 15% 15% 9807.9000 OTHER SIMILAR OR ALLIED SERVICES EXCEPT AUTOMOBILE 2% 15%

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PREPARED AND DESIGNED BY:
CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICES PROVIDED BY ARCHITECTS, CIVIL

MUHAMMAD UMAIR ZEB
ENGINEERS, CONSTRUCTION CONSULTANTS,
CONSTRUCTION CONTRACTORS, TOWN OR RATE % RATE %
9815.0000 **PKR 100 PER SQUARE YARD CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES
REAL ESTATE OR PROPERTY PROMOTERS, (N-CORP) (CORP) IN CASE OF LAND DEVELOPMENT.
DEVELOPERS OR PLANNERS INCLUDING **PKR 50 PER SQUARE FOOT SERVICE PROVIDED BY PERSONS ENGAGED IN
INTERIOR DECORATORS COVERED AREA WITHOUT ANY INPUT
ARCHITECTS AND CIVIL ENGINEERS OR TOWN TAX ADJUSTMENT-INCASE OF CONTRACTUAL EXECUTION OR
9815.1000 5% 5% COMMERCIAL CONSTRUCTION OF
PROMOTERS, DEVELOPERS, PLANNERS PERFORMANCE OF WORKS (INCLUDING
RESIDENTIAL BUILDINGS, FLATS OR RATE % RATE % **5% WITHOUT ANY
APPARTMENTS, COMMERCIAL PLAZAS, 9810.0000
TOWN, REAL ESTATE OR PROPERTY PROMOTERS, REPAIR, MAINTENANCE, RENOVATION, (N-CORP) (CORP) INPUT TAX ADJUSTMENT -
9815.2000 5% 5% TOWER, MALLS, OR COMPLEXES ETC
DEVELOPERS OR PLANNERS SERVICES PROVIDED BY
** FULL EXEMPTION UPGRADATION OR JANITORIAL WORKS) OR
CONSTRUCTION CONTRACTORS INCLUDING CONSTRUCTION WORK IN RESEPCT OF PERSONS ENGAGED IN
FURNISHING SUPPLIES
CONTRACTORS OF ALLIED WORK SUCH AS ELECTRICAL DEVELOPMENT OF INDUSTRIAL ESTATE CONTRACTUAL EXECUTION
ZONES, CONSULAR BUILDINGS AND WORK CONTRACTORS OTHER THAN CONSTRUCTION OR
9815.3000 AND GAS FITTINGS, PLUMBING, WATER BORING, WOOD 5% 5% CONSTRUCTION WORKS UNDER 9810.1000 5% 15% OR PERFORMANCE OF
WORK, PLASTERING, FLOORING, STEEL WORK, PAINT OR INTERNATIONAL TENDER BASED OR
MAINTENANCE WORK WORKS (INCLUDING BUT
OTHER FINISHING WORK FUNDED FROM FOREIGN GRANTS IN MAINTENANCE WORK SERVICES WEATHER OR NOT NOT LIMITED TO REPAIR,
LANDSCAPE OR LAND DEVELOPMENT DESIGNERS AID. **5% SHALL BE CHARGED 9810.2000 INVOLVING FURNISHING OF SUPPLIES (Excluding SUPPLY 5% 15% MAINTENANCE,
9815.4000 5% 5%
INCLUDING LAND SURVEYORS INCASE OF PROJECTS (OTHER THAN OF GOODS ONLY) RENOVATION, UP
COVERED IN EXEMPTION ) GOVT
9815.9000 OTHER SIMILAR, ALLIED OR ANCILLARY SERVICES 5% 5% FUNDED CONSTRUCTION PROJECTTS. GRADATION, CLEANING,
**2% SHALL BE CHARGED INCASE OF 9810.9000 OTHER SIMILAR SERVICES 5% 15% FUMIGATION AND
CONSTRUCTION OF HYDROPOWER DECONTAMINATION
PROJECTS. GOVT FUNDED
CONSTRUCTION ADP/PSDP-FUNDED FUMIGATION OR DECONTAMINATION OF COMMERCIAL,
SERVICES OR JANITORIAL
9819.5000 DESIGNERS OTHER THAN CLASSIFICATION HEADING '9815.0000 5% 5% PROJEECTS WORKS) OR FURNISHING
INDUSTRIAL OR RESIDENTIAL BUILDING, WAREHOUSE,
9822.1000 GODOWN, STORAGE HOUSE OR STORAGE PLACES, PARKS 5% 15% SUPPLIES (EXCLUDING
GARDENS AND OTHER BUILDINGS OR PLACES INCLUDING TRANSACTIONS INVOLVING
BUSINESS PLACES CONTRACTUAL SUPPLY OF
MAINTENANCE AND CLEANING SERVICES IN RESPECT OF GOODS ONLY WITHOUT
9822.2000 BUILDING OR OTHER PLACES WHETHER OR NOT WHOLLY 5% 15% ANY COMPONENT OF
RATE % RATE % OR PARTLY CONSTRUCTED SERVICE RELATING TO SUCH
9823.0000 (FRANCHISE SERVICES)
(N-CORP) (CORP) GOODS.

9822.3000 JANITORIAL SERVICES 5% 15%

** 15% WITHOUT ANY
FRANCHISE SERVICES EITHER ON GIVING OR ON INPUT TAX ADJUSTMENT.
RECEIVING ENDS INCLUDING ROYALTIES OR **FULL EXEMPTION TO
RATE % RATE %
SIMILAR FINANCIAL BENEFITS ARISING OUT OF HEALTH AND EDUCATION-RELATED 9840.0000 (SERVICES)
OR EDUCATION-SPECIFIC FRANCHISE (N-CORP) (CORP)
9823.0000 INTELLECTUAL PROPERTY RIGHTS OR OTHER 15% 15%
SERVICES SERVICES PROVIDED OR RENDERED IN
FACTORS OF BUSINESS GOOD WILL, MARKET
STANDING, POPULARITY, IMAGE OR REPUTATION RESPECT OF MANUFACTURING OR
ETC PROCESSING ON TOLL OR CHARGES BASIS
SERVICE RELATING TO PROCESSING FOR REGISTRATION (OUT OF MAIN OR MAJOR INPUTS OWNED
9819.9500 15% 15%
OR PROTECTION OF COPY RIGHTS OR OTHER IPRs BY OTHERS)-INDUSTRIAL VENDING,
CONTRACT OR THIRD PARTY ** 5% WITHOUT ANY INPUT

RATE %
MANUFACTURING, CONTRACT- TAX ADJUSTMENT. **FULL
RATE %
9818.0000 SERVICES PROVIDED BY SPECIALIZED AGENCIES PRODUCTION, PROCESSING, MILLING, EXEMPTION ON TEXT BOOKS
(N-CORP) (CORP)
PRINTED ON CONTRACT PRINTING
9840.0000 MACHINING, CONVERSION, PRINTING. 5% 5% BASIS MEANT FOR FREE
SECURITY AGENCIES INCLUDING SECURITY ALARM "PROCESSING" WASHING, CLEANING, DISTRIBUTION TO STUDENTS BY OR
9818.1000 10% 15% THROUGH THE GOVERNMENT
SERVICES
COLORING, PRINITING, PACKING OR
9818.2000 CREDIT RATING OR SIMILAR EVALUATION AGENCIES 10% 15% ** 10% WITHOUT ANY INPUT
TAX ADJUSTMENT. PACKAGING ETC. EXCLUSIVE SERVICES OF
9818.3000 MARKET RESEARCH OR MARKET SURVEY AGENCIES 10% 15%
PRIVATE DETECTIVE OR INTELLIGENCE SERVICE PROVIDING PRINTING OR PUBLICATION OF WRITTEN
9818.4000 AGENCIES
10% 15%
MATERIAL OR PRODUCTS PERFORMED ON
PROJECT INCLUDING BUSINESS PROJECT PLANNING OR
9818.5000 10% 15% CONTRACT BASIS BY BUSINESSES LIKE
PREPRATION AGENCIES
PRINTING PRESSES OR
9818.9000 OTHER SIMILAR AGENCIES 10% 15%
PRINTING/PUBLICATION HOUSES

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PREPARED AND DESIGNED BY:

MUHAMMAD UMAIR ZEB

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

RATE % RATE %
9819.0000 (SERVICES)
(N-CORP) (CORP) RATE % RATE %
9850.0000 (SERVICES)
CABLE TV OPERATORS OTHER THAN THOSE (N-CORP) (CORP)
PROVIDING INTERNET- BASED TV SERVICES **2% WITHOUT ANY INPUT TAX
ADJUSTMENT.
9819.9000 WHETHER COMPOSITE, MULTIPLE, BUNDLED 2% 2% DIGITAL OR IT-BASED SERVICES IN WHATEVER
FORM OR MANNER OR UNDER WHAT EVER THIS ENTRY DOESNOT COVER
OR OTHERWISE WHICH OR CHARGEABLE TO SUCH PERSONS WHO ARE
ARRANGEMENT INCLUDING BUT NOT
ENGAGED IN PROVIDING OR
TAX UNDER TELECOMMUNCIATION SERVICES. LIMITED TO: --WEB DESIGN AND
RENDERING SERVICES RELATING
DEVELOPMENT. --MOBILE APP DEVELOPMENT. TO SOFTWARE OR IT BASED
RATE % RATE % --SERVER MANAGEMENT, PAGE SPEED SYSTEM DEVELOPMET OR
9828.0000 (SERVICES)
(N-CORP) (CORP) OPTIMIZATION. --PPC MARKETING MANAGEMENT
9850.0000 2% 2%
BLOGGING. --GOOGLE ADDWORDS,
FACEBOOK ADVERTISING, INSTAGRAM
SERVICE FOR FASHION DESIGNERS NOT ADVERTISING. --CUSTOM SOFTWARE
ENGAGED IN DESIGNING, MANUFACTURING KP-SALES TAX ON SERVICES DEVELOPMENT. --ONLINE DIGITAL MARKING
9828.0000 AND SELLING THEIR OWN PRODUCTS OR 5% 5% SERVICES. --SOCIAL MEDIA MARKETING,
GOODS THROUGH THEIR REGULAR PAID CONTENT MARKETING, EMAIL MARKETING,
EMPLOYEES. VIRAL MARKETING.

RATE % RATE %
RATE % RATE % 9845.0000 (SERVICES) I NCASE OF OIL, GAS AND MININGS
9837.0000 (SERVICES) (N-CORP) (CORP)
SECTOR OR INDUSTRY, TAX SHALL BE
(N-CORP) (CORP) CHARGED ON BOTH THE FEE PAID FOR
SERVICE PROVIDED OR RENDERED BY CALL THE PURPOSES OF LEASE OR LICENSE
INCLUDING RENEWAL THEREOF AND
CENTERS ENGAGED IN MEDIATING BUSINESS, ** 2% WITHOUT ANY INPUT ON THE ROYALITY. THE
TRADE OR SALE/PURCHASE TRANSACTIONS TAX ADJUSTMENT. RATE OF TAX ON THE LEASES
9837.0000 2% 2% (INCLUDING RE-LEASING BY
BETWEEN THE SELLERS AND BUYERS THE LESSEES) AND LICENSES
WHETHER LOCATED INSIDE OR OUTSIDE THE SERVICE RELATING TO WORKS OR PROJECTS (INCLUDING SUBCONTRACTING OR

COUNTRY. IN RESPECT OF EXPLORATION AND LICENSE

USAGE PERMISSIONS BY
PRODUCTION (E&p) OR MINING OF LICENSE HOLDER) GRANTED OR
FEES AND ROYALTIES,
RATE % RATE % MINERALS, OIL AND GAS INCLUDING RECEIVED BY GOVERNMENT
9848.0000 (SERVICES) DEPARTMENTS, OR AS THE
(N-CORP) (CORP) LICENSING, RENTING OR RENTING, LEASING CASE MAY BE, BY THE LESSEES
9845.0000 15% 15%
VALUATION OR ASSESSMENT SERVICES OR RE-LEASING, SURVEYS, GEO-MAP OR LICENSEES, SHALL BE TWO

DEVELOPMENT EQUIPMENT MOBILITY, PERCENT (2%) WITHOUT ANY

INCLUDING COMPETANCY AND ELIGIBILITY
TESTING SERVICES AND SERVICES INVOLVING **5% WITHOUT ANY INPUT PRODUCT EVALUATION, PRODUCT INPUT TAX ADJUSTMENT;
ON THE FEE OR ROYALITIES RECEIVED
TAX ADJUSTMENT. MARKETING AND OTHER SERVICES OR BY GOVERNMENT DEPARTMENT
9848.0000 WRITTEN TEST WITH OR WITHOUT 5% 5%
INTERVIEWS FOR JOB OR WORK ACTIVITIES RELATED TO ALLIED THERETO.
RECRUITMENT OR SELECTION FOR ANY
OTHER PURPOSES.

RATE % RATE %
9805.2000 - 9805.3000 (SERVICES) **REDUCED TO 2%
(N-CORP) (CORP) WITHOUT ANY INPUT TAX
ADJUSTMENT FOR SERVICES
PROVIDED BY PAKISTAN RAILWAYS. RATE % RATE %
9819.1100 (SERVICES)
(I) COURIER SERVICES IN RELATION (N-CORP) (CORP)
TO THE SPEEDY, FAST, QUICK, OR
SERVICE PROVIDED FOR INLAND CARRIAGE URGENT MAIL, PARCEL OR CARGO
9805.2000-
9805.3000
OF GOODS BY AIR, RAILWAYS OR OTHERWISE 15% 15% SERVICES PROVIDED; AND **1% WITHOUT ANY INPUT
AGAINST FREIGHT OR CARRIAGE CHARGES. (II) SERVICES PROVIDED FOR SERVICE PROVIDED OR RENDERED BY UNDER TAX ADJUSTMENT.
INLAND CARRIAGE OF GOODS 9819.1100 1% 1%
WRITERS INCLUDING SPONSORSHIP SERVICES
AGAINST FREIGHT OR CARRIAGE
CARGO.

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PREPARED AND DESIGNED BY:

MUHAMMAD UMAIR ZEB

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICES PROVIDED BY PRACTITIONERS,

PROFESSIONALS, CONSULTANTS AND RATE % RATE % SERVICES PROVIDED FOR CARRIAGE OR RATE %
9816.0000 9805.0000 RATE %
ADVISERS (BY WHATEVER NAME CALLED IN (N-CORP) (CORP) TRANSPORTATION OF GOODS. (CORP)
THEIR RESPECTIVE FIELDS OR DISCIPLINE
ROAD (VEHICLES WHETHER OR NOT
CONTAINERIZED LIKE TRUCKS, TRAILERS,
MEDICAL, DENTAL OR ALLIED HEALTH FIELDS OR TRAWLERS, OIL TANKERS, LOADERS, PICK-UPS,
9816.1000 DISCIPLINE INCLUDING PARA-MEDICS AND 5% 15% **TAX SHALL BE REDUCED 9805.4000 TROLLIES, AND OTHER POWER OR MOTOR-BIKE 15% 15%
SPECIALIZED TECHNICIANS TO 2% INCASE OF OPERATED FOUR OR THREE WHEELL VEHICLES ,
PRACTITIONERS, PROFESSIONALS, PRIMARILY MEANT FOR LOADING AND CARRIAGE
CONSULTANTS OR ADVISERS OF
OF GOODS)
MEDICAL (INCLUDING DENTAL) AND
LEGAL PROFESSIONS OR FIELDS. AND BUCKET-LIFTS OR SIMILAR DIRECTLY OR
VETERINARY AND ALLIED SCIENCES INCLUDING PET IN CASES WHERE REGULAR
9816.2000 5% 15% 9805.5000 INDIRECTLY POWER-OPERATED MOVING 15% 15%
CARE COMPLIANCE IS MADE AND
CONTINUED TO BE SO MADE, NO STRUCTURES. THE SERVICES PROVIDED OR
TAX DEMAND FOR THE PERIOD CONDUIT, PIPELINE, CONVEYOR OR SIMILAR RENDERED BY PACKERS AND
PRIOR TO THE EFFECTIVELY DATE OF MOVERS ENGAGED IN THE
CARGO TRANSMISSION NETWORKS OR TRANSPORTATION OF GOODS
9816.3000 LAW AND ALLIED FIELD AND DISCIPLINES 5% 15% THIS ENTRY, SHALL BE RAISED OR 9805.6000 15% 15%
ENFORCED. ARRANGEMENTS FOR TRANSPORTATION OF EITHER WITH OR WITHOUT PRIOR
PACKING SHALL BE COVERED IN
*TAX SHALL BE CHARGED GOODS WHETHER LIQUID OR OTHERWISE.
AND TAXED UNDER THIS ENTRY.
FINANCIAL, ACCOUNTANCY, COST 15% - PROVIDED THAT THE
ABOVE REDUCED RATE SHALL NOT BE OTHER SERVICES FOR CARRIAGE OR
ACCOUNTANCY, TAX MANAGEMENT OR TAX
9816.4000 5% 15% APPLICABLE TO CORPORATE 9805.9000 TRANSPORTATIONS OF GOODS WHETHER LIQUID 15% 15%
AFFAIRS AND SIMILAR OTHER FIELDS AND ENTITIES AND TO SUCH OTHER
OR OTHERWISE.
DISCIPLINES ENTITIES AS ARE OPERATING IN
COLLABORATION OR AS
HUMAN RESOURCE MANAGEMENT OR SUBSIDIARY OR BRANCH OF PACKING OR PACKAGING SERVICES
9816.5000 5% 15% 9812.0000
DEVELOPMENT FOREIGN SERVICE PROVIDING INCLUDING ALLIED OR ANCILLARY SERVICES
ENTITIES
BUSINESS-PLANNING, MANAGEMENT, REFORMS,
PACKING OR PACKAGING OF INDUSTRIAL GOODS,
COMMUNICATION INCLUDING HOSPITALITY
9816.6000 5% 15% 9812.1000 OR PRODUCTS FOR INDUSTRIAL OR COMMERCIAL 15% 15%
MANAGMENET AND SIMILAR OTHER FIELDS AND
PURPOSES.
DISCIPLINES
PACKING OR PACKAGING OF OLD OR USED OFFICE
9816.9000 OTHER SIMILAR SERVICES 5% 15% 9812.2000 15% 15%
OR HOUSEHOLD GOODS.
SERVICES OF COMPUTER SOFTWARE ENGINEERS INCLUDING
9816.9000 PROVISIONING OF INFORMATION, DATA (FEEDING, 5% 15% 9812.9000 OTHER SIMILAR ALLIED OR ANCILLARY SERVICES. 15% 15%
CLEANING, STORAGE, TRANSFER, MANAGEMENT)

SERVICE PROVIDED BY BANKS OR BANKING

CINEMATOGRAPHIC PRODUCTION,
COMPANIES, INSURANCE COMPANIES,
PHOTOGRAPHIC SERVICES, RECORDING RATE % RATE % RATE % RATE %
9803.0000 9814.0000 COOPERATIVES AND FOREIGN EXCHANGE
SERVICES AND TELECASTING OR (N-CORP) (CORP) (N-CORP) (CORP)
COMPANIES OR DEALERS (INCLUDING SIMILAR
BROADCASTING SERVICES
INSTITUTIONS OR ENTITIES)
FILM MAKING OR FILM PRODUCTION INCLUDING DRAMA BANKS OR BANKING COMPANIES, COOPERATIVES OR
9803.1000 1% 1% ** 1% WITHOUT ANY INPUT 9814.1000 15% 15%
PRODUCTION WHETHER IN SERIAL OR OTHERWISE SIMILAR INSTITUTIONSA OR ENTITIES
**FULL
TAX. EXEMPTION :
INSURANCE COMPANIES (INCL:
EXEMPTION ON GOOS/FIRE/THEFT/MARINE/TRAVEL/LIFE/HEALTH/INDUSTR
HEALTH INSURANCE SERVICES
SERVICES INCLUDING SEHAT
9803.2000 T.V PRODUCTION 1% 1% TELECASTING OR BROADCASTING 9814.2000 IAL/BUSINESS RELATED/MOVABLE OR IMMOVABLE 15% 15% CARD PLUS PROGRAMME SHALL BE
SERVICES OF AND BY PROPERTY INSURANCE AND OTHER INSURANCE AND FULLY EXEMPTED.
GOVERNMENT OWNED T.V OR
REINSURANCE SERVICES
RADIO STATIONS OR CHANNELS
SERVICES OF COOPERATIVES AND COOPERATIVE
9803.3000 RADIO PRODUCTION 1% 1% 9814.3000 15% 15%
SOCIETIES
SERVICES OF FOREIGN EXCHANGE COMPANIES, DEALERS
9803.4000 BROADCASTING SERVICES 1% 1% 9814.4000 15% 15%
AND MONEY CHANGERS OR SIMILAR BUSINESSES
OTHER SIMILAR BANKING, INSURANCE, COOPERATIVE
9803.5000 PHOTOGRAPHIC SERVICES 1% 1% 9814.9000 15% 15%
AND MONEY EXCHANGE SERVICES
9803.9000 OTHER SIMILAR OR ALLIED SERVICES 1% 1%

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MUHAMMAD UMAIR ZEB

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

RATE % RATE %
9843.0000 (SERVICES) CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES
(N-CORP) (CORP)
DRYPORT SERVICES INCLUDING OPERATION
OF A DRYPORT AND OTHER SERVICES RATE % RATE %
9844.0000 (SERVICES)
PROVIDED AT OR IN RESPECT OF DRYPORT (N-CORP) (CORP)
SUCH AS INWRD/OUTWARD
TRANSPORTATION/MOVEMENTS OF GOODS, **10% WITHOUT ANY INPUT
CARGO HANDLING, CARGO STORAGE OR TAX ADJUSTMENT.
9843.0000 10% 15% **1% WITHOUT ANY INPUT
WAREHOUSING, LOADING/UNLOADING OF
STORAGE AND WAREHOUSING SERVICES TAX ADJUSTMENT IN CASE OF
CARGO, BOOKING OR DISCHARGE OF TAX ON COLD STORAGE
INCLUDED PUBLIC BOUNDED WAREHOUSES,
CARGO, SERVICES RELATING TO INSPECTIONS, SERVICES
9844.0000 COLD STORAGES AND YARDS OR PLACES USED 10% 10% CORPORATE OR NON-CORPORATE
CERTIFICATION OR SIMILAR OR OTHER TYPES FOR STORAGE OF EMPTY OR LOADED STATUS
OF SERVICES RELATED ACTIVITIES IN RESPECT CONTAINERS ON RENTAL OR CHARGES BASIS.
OF CARGO ETC

RATE % RATE %
9846.0000 (SERVICES)
(N-CORP) (CORP)
EVENT MANAGEMENT SERVICES WHETHER
RATE % RATE %
COVERING ALL OR ANY OF THE PROCESSES 9841.0000 (SERVICES)
(N-CORP) (CORP)
LIKE PLANNING, BUDGETING, SCHEDULING,
SITE SELECTION, ACQUIRING NECESSARY **8% WITHOUT ANY INPUT TAX
PERMITS, COORDINATING TRANSPORTATION ADJUSTMENT.
9846.0000 8% 15% **10%
AND PARKING, ARRANGING FOR SPEAKERS CONTAINER TERMINAL SERVICES INCLUDING WITHOUT ANY INPUT
TAX ADJUSTMENT IN CASE OF
AND ENTERTAINERS, ARRANGING DECOR, SERVICES OF STORAGE OR WAREHOUSING OF
PUBLIC SECTOR ENTITIES
EVENT SECURITY, CATERING, PICTURING, 9841.0000 CONTAINERS EITHER IMPORTED OR MEANT 10% 15% (CORPORATE)
VIDEO FILMING, MUSCIAL ENJOYMENT OR FOR EXPORT INCLUDING TRANSSHIPMENT
ANY OTHER CONNECTED TASK. OR TRANSIT.

RATE % RATE %
9825.0000 (SERVICES)
(N-CORP) (CORP)
RATE % RATE %
9855.0000 (SERVICES)
(N-CORP) (CORP)
EXHIBITION, CONVENTION OR CARNIVAL **8% WITHOUT ANY INPUT TAX
VISA PROCESSING OR VISA ACQUISITION
SERVICES AND ALLIED SERVICES INCLUDING ADJUSTMENT.
9825.0000 8% 15% SERVICES INCLUDING ADVISORY OR
RENTING OF PURPOSE-SPECIFIC PROPERTY KP-SALES TAX ON SERVICES
CONSULTANCY SERVICES FOR FOREIGN
OR SPACE FOR SUCH EVENTS. 9855.0000 15% 15%
EDUCATION OR MIGRATION PROVIDED BY
PERSONS IN THEIR PRIVATE BUSINESSES OR
PROFESSIONAL CAPACITY.
RATE % RATE %
9819.1200 (SERVICES)
(N-CORP) (CORP)
** 2% WITHOUT INPUT TAX RATE % RATE %
SERVICE PROVIDED OR RENDERED BY ADJUSTMENT. 9853.0000 (SERVICES)
9819.1200 2% 2% (N-CORP) (CORP)
INDENTERS AND SIMILAR INTERMEDIARIES.
SERVICES RELATING TO OR IN RESPECT OF THE
INSTALLATION, ERECTION, COMMISSIONING OR
RATE % RATE % OTHER PERMANENT STRUCTURE-
9819.9100 (SERVICES) AFFIXED/LINKED/TIED PLACEMENT (WHETHER **1% WITHOUT INPUT TAX
(N-CORP) (CORP) ADJUSTMENT.
** 1% WITHOUT INPUT TAX 9853.0000 FULL OR IN PART) OF ANY INDUSTRIAL, 1% 15%
SERVICE PROVIDED OR RENDERED BY ADJUSTMENT. MECHANICAL OR ELECTRICAL PLANT,
9819.9100 1% 1% MACHINERY OR EQUIPMENT (EXCLUDING
AUCTIONEERS
INSTALLATION OF DOMESTIC EQUIOMENTS ETC
FOR RESIDENTIAL USE)
RATE % RATE %
9819.4000 (SERVICES)
(N-CORP) (CORP) RATE % RATE %
9836.0000 - 9839.0000 (SERVICES)
INSPECTION AND SURVEY SERVICES NOT KP-SALES TAX ON SERVICES (N-CORP) (CORP)
** 5% WITHOUT INPUT TAX
9819.4000 SPECIFICALLY COVRED IN ANY OTHER ENTRY 15% 15% AMUSEMENT AND ENTERTAINMENT SERVICES ADJUSTMENT.
9836.0000-
OF THIS SCHEDULE. INCLUDING CINEMA, AMUSEMENT PARKS, 5% 5%
9839.0000
MODELLING SHOWS, MUSIC CONCERTS ETC

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PREPARED AND DESIGNED BY:

MUHAMMAD UMAIR ZEB

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICES PROVIDED BY LABORATORIES,

SCIENTIFIC LAB, MECH LAB, CHEMICAL LAB,
CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES
ELECTRICAL OR ELECTRONICS LAB,
PATHOLOGICAL LAB, FORENSIC LAB,
DIAGNOSTIC LAB INCLUDING TECH SERVICES
RATE % RATE % RATE % RATE %
9817.0000 RELATED TO X-RAYS, CT-SCAN MRI, 9822.4000 (SERVICES)
(N-CORP) (CORP) (N-CORP) (CORP)
ULTRASOUND, ECHO- ENGAGED IN LAB
WORK LIKE EXAMINATION, ANALYSIS, *FULL EXEMPTION TO DREDGING OR DESILTING SERVICES
LABORATORIES SPONSORED, KP-SALES TAX ON SERVICES
TESTING, VERIFICATION, EXPERIMENTATION, INCLUDING CLEANING OF CANALS, WATRE
CONTROLLED, MANAGED BY
INNOVATION AND PRODUCT DEVELOPMENT GOVERNMENT OR AUTONOMOUS 9822.4000 CHANNELS/TUNNELS/LINES OR RESERVOIRS, 15% 15%
ETC., IN RELEVANT DOMAINS OF BODIES. THE LAB OR OTHER MEDICAL POOLS, FISH PONDS, LAKES OR DAMS IN ANY
TEST CARRIED OUT AGAINST A VALID
9817.1000 SCIENTIFIC INCLUDING MEDICAL, HEALTH OR HEALTHCARE LABS 5% 5% MEDICAL PRESCRIPTION ISSUED BY A MANNER.
COMPETENT MEDICAL PRACTITIONER RATE % RATE %
9817.2000 MECHANICAL INCLUDING ENGINEERING LABS 5% 5% AIMED A MEDICAL DIAGNOSIS OR 9854.0000 (SERVICES)
(N-CORP) (CORP)
MEDICAL EXAMINATION OF DISEASE
CHEMICAL INCLUDING MATERIALS OR GOODS IN ANY PATIENT FOR MEDICAL SERVICES RELATING TO OR INVOLVING
9817.3000 5% 5% TREATMENT PURPOSES. COLLECTION, PROVISION, ORGANIZATION,
TESTING LABS
DIGITIAZATION, PROCESSING, ANALYSIS, SAFETY,
9817.4000 ELECTRICAL OR ELECTRONIC LABS 5% 5%
PRESERVATION, SHARING, VERIFICATION,
9817.5000 FORENSIC LABS 5% 5% KP-SALES TAX ON SERVICES
VALIDATION, DECONTAMINATION OR ANY OTHER
9817.6000 PETRO-CHEMICAL LABS 5% 5% 9854.0000 15% 15%
TREATMENT OF DATA INCLUDING GRANTING
9817.9000 OTHER SIMILAR LABS 5% 5% ACCESS TO DATA FOR THE PURPOSE OF
INFORMATION GATHERING, INFORMATION

RATE % AUTHENTICATION, INFORMATION VERIFICATION

RATE %
9847.0000 (SERVICES) OR SIMILAR OTHER PURPOSES.
(N-CORP) (CORP)
SERVICES RELATING TO OR IN RESPECT OF
(CONTINUOUS, INTERCONNECTED, NETWORKED RATE % RATE %
9851.0000 (SERVICES)
OR OTHERWISE) INFRASTRUCTURAL-SYSTEM-BASED THE COMPANIES (PERSONS) (N-CORP) (CORP)
TRANSMISSION (WHEELING) OR DISTRIBUTION OF REQUIRED TO PAY TAX RIDE HAILING OR RIDE HAIL SERVICES LIKE
ELECTRIC POWER OR GAS BY COMPANIES ONLY ON THE GROSS
** 2% WITHOUT INPUT TAX
UBER, CREAM, BIKER AND LYFT ETC ADJUSTMENT.
INCLUDING SUBSIDIARY COMPANIES OF POWER COMPONENT/AMOUNT OF 9851.0000 REGARDLESS OF THE MODE, MANNER OR 2% 2%
9847.0000 GENERATING COMPANIES (OR PERSON) OTHER 15% 15% THEIR TRANSMISSION OR
THAN COMPANIES (PERSONS) WHO DIRECTLY DYNAMICS OF THE BUSINESS SYSTEM
DISTRIBUTION CHARGES.
TRANSMIT OR DISTRIBUTE THEIR OWN INVOLVED IN SUCH SERVICES.
GENERATED/PRODUCED ELECTRICITY OR THEIR
OWN RECOVERED/PRODUCED GAS.
RATE % RATE %
(SERVICES)
(N-CORP) (CORP)
RATE % RATE %
9834.0000 (SERVICES)
(N-CORP) (CORP)
ALL ALLIED ANCILLARY, AUXILIARY, RELATED,
SERVICE PROVIDED OR RENDERED IN RESPECT SUBSITUTIVE, COMPARABLE OR MATCHABLE
OF QUALITY ASSURANCE, QUALITY CONTROL, SERVICES NOT SPECIFICALLY, DIRECTLY OR
QUALITY INSPECTION, QUALITY
** 1% WITHOUT ANY INPUT
INDIRECTLY MENTIONED ANYWHERE IN THIS
TAX ADJUSTMENT.
9834.0000 VERIFICATION OR CERTIFICATION 1% 15% SCHEDULE/CARD BUT FALL IN OR ARE LINKED IN
ANY MANNER TO THE CATEGORY OR CATEGORIES
INCLUDING VERIFICATION OR RATE OF TAX AS PER
OF SERVICES COVERED IN ANY OF THE CLASS OR
CERTIFICATION OF QUALITY AND CLASSES OF SERVICES MENTIONED OR INCLUDED IN CLOSEST RESPECTIVE
STANDARDS UNDER ISO REGIME. KP-SALES TAX THE SCHEDULE/CARD PROVIDED THAT THE NO ENTRY OR ENTRIES.
NA NA
RATE % RATE % ON SERVICES ARGUMENT AS TO VARIATION IN DESCRIPTION
9852.0000 (SERVICES) SHALL BE RELEVANT OR PREMISSIBLE FOR THE
(N-CORP) (CORP)
APPLICATION OF THIS ENTRY. REGARDLESS
ONLINE MARKET PLACE (OMP) INCLUDING ** 2% WITHOUT INPUT TAX WHETHER SUCH ALLIED AND OTHER SERVICES ARE
ONLINE PLATFORM OR PORTAL SERVICES BY ADJUSTMENT. PROVIDED BY THE SAME PERSON (SERVICE
9852.0000 2%
WHATEVER NAME CALLED (OTHER THAN PROVIDER) WHOSE SERVICES ARE FALLING UNDER
RIDE HAILING OR RIDE HAIL SERVICES). OTHER SERIAL NUMBER OR NUMBERS OR BY ANY
OTHER PERSON (SERVICE PROVIDER) TO SUCH
RATE % RATE % SAME PERSON OR TO ANY OTHER PERSON.
9819.3000 (SERVICES)
(N-CORP) (CORP) KP-SALES TAX ON SERVICES
9819.3000 RENT A CAR OR RENT A CAB SERVICES 5% 5%

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PREPARED AND DESIGNED BY:

MUHAMMAD UMAIR ZEB

ACCA, CFE, CPA, CICA-USA, ITP-FBR
MEMBER-TAX BAR ASSOCIATION - KP
Contact: +923459041893
Email: umairzeb@gmail.com

Special Thanks To:

MINISTER FOR FINANCE AND HEALTH:
MR. TAIMUR KHAN JHAGRA

DISCLAIMER DIRECTOR GENERAL KPRA:

CAPT (RTD.) SHAHBAZ TAHIR NADEEM
The above details have been compiled from the KP FINANCE ACT, 2022
updated vide THE Khyber Pakhtunkhawa Finance Bill, 2022 having been ADVISOR TAX ENFORCEMENT KPRA:
FAZAL AMIN SHAH
presented by the Provincial Assembly of Khyber Pakhtunkhawa on June 13,
2022, published for general awareness. MY FATHER:
MUHAMMAD ALAMGIR
(EX-IRO-FBR) FOR HIS SUPPORT, COURAGE AND MOTIVATION.
I have exercised due professional care in compiling the above details. As Tax
laws are subject to change from time to time, so I expressively disclaim any TEACHER: PRINCIPAL:
responsibility relying on the details mentioned above. MUHAMMAD AHMAD SHAHID
(FCA)-SHAHID AHMAD AND CO., CHARTERED ACCOUNTANTS